According to IRS guidance (https://www.irs.gov/pub/taxpros/fs-2023-08.pdf), this question directly applies to my scenario because:
a) I have a binding contract before August 16, 2022
b) I had my EV placed into service in January 2023.
Q8: If I purchased or entered into a written binding contract to purchase my new clean vehicle after December 31, 2021, and before
August 16, 2022, and placed it in service after December 31, 2022, what requirements apply and what tax year’s return can I claim the
new clean vehicle credit on (added March 31, 2023)?
If you keep reading, the text suggests that because I received my vehicle in 2023, I must claim it for tax year 2022.
If you have not yet filed your tax return for tax year 2022 at the time you take possession of your new clean vehicle, you may claim the credit on your original 2022 tax return. If you have already filed your tax return for tax year 2022 at the time you take possession of the new clean vehicle, you may file an amended tax return for tax year 2022 and claim the credit. Generally, taxpayers must file an amended return within 3 years after the date the original return was filed or within two years after the date they paid the tax, whichever is later.
This section I highlighted above is what suggests it's applicable to tax year 2022.
Please keep in mind, this is relatively new guidance published on 3/31/2023. And I am posting here because the TurboTax website doesn't let me apply for this credit.
